As a major polluter, it’s surprising that aviation is an undertaxed industry – it’s also an enormously missed opportunity to help us address human rights challenges resulting from climate change.
In response to question 5 relating to Resolution 53/6, and building on previous calls made by the UN Special Rapporteur on Human Rights, this submission calls for a pledge to which MDCs can commit, agreeing to establish the following taxes on aviation as a source of L&D financing:
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An Air Passenger Levy (APL)
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A tax on kerosene fuel
The submission recommends that the revenue from these two aviation taxes will be contributed to the L&D fund, to be urgently implemented by national governments, and endorsed at upcoming ICAO meetings and future UNFCCC COPs.
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